2026 tax year · Kentucky
Quarterly tax calculator for Kentucky
A $50,000 1099 year in Kentucky means about $2,190 to the IRS and $366 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The Kentucky payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To Kentucky |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $366 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $366 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $366 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $366 |
| Year | $8,759 | $1,464 | |
The Kentucky side of each payment
Kentucky taxes the same 1099 profit at a flat 3.5%, so a second payment goes to the state each quarter, about $366 on the $50,000 example, against $1,626 of Kentucky income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm Kentucky's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in Kentucky
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the Kentucky column moves with Kentucky's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to Kentucky | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $183 | 19.7% |
| $50,000 | $2,190 | $366 | 22.7% |
| $100,000 | $5,032 | $732 | 25.6% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $11,358 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about Kentucky
On the 2026 rate itself: reduced from 4% to 3.5% on Jan 1, 2026.
Kentucky also has local income tax that the estimate above does not model, many cities/counties levy occupational tax.. Add it separately for where you live and work.
What a quarter costs in the states Kentucky borders
On $50,000, Kentucky charges $1,750 of state income tax. Of the 7 states it borders, Tennessee is the lightest at nothing at all and Virginia the most expensive at $2,618, a spread of $2,618 on the same income.
| State | State tax per quarter | vs Kentucky |
|---|---|---|
| Tennessee | No income tax | −$394 a quarter |
| Ohio | $148 | −$246 a quarter |
| Indiana | $332 | −$62 a quarter |
| West Virginia | $344 | −$50 a quarter |
| Missouri | $502 | +$108 a quarter |
| Illinois | $557 | +$163 a quarter |
| Virginia | $589 | +$195 a quarter |
- Tennessee has no income tax at all, so the same work done there costs $1,750 less in state tax than it does in Kentucky.
- Ohio would take $1,091 less, $659 against Kentucky's $1,750.
- Indiana would take $275 less, $1,475 against Kentucky's $1,750.
- West Virginia would take $222 less, $1,529 against Kentucky's $1,750.
- Missouri would take $480 more, $2,230 against Kentucky's $1,750.
- Illinois would take $725 more, $2,475 against Kentucky's $1,750.
- Virginia would take $867 more, $2,618 against Kentucky's $1,750.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- Kentucky due dates are not in the 2026 dataset, the dates shown are the federal ones.
Kentucky quarterly tax questions
How much should I send each quarter in Kentucky?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $366 to Kentucky. That is 90% of this year's liability, split four ways.
Does Kentucky use the same due dates as the IRS?
Kentucky requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm Kentucky's own schedule with its tax agency before assuming they line up.